Supplementary Provisions, Appended Table 6
附則別表第六昭和４４年分の退職所得の源泉徴収税額表
(1)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| Less than 4,000 yen | 0 | 102,000 | 104,000 | 4,900 | 274,000 | 278,000 | 13,500 | |
| 4,000 | 6,000 | 100 | 104,000 | 106,000 | 5,000 | 278,000 | 282,000 | 13,700 |
| 6,000 | 8,000 | 200 | 106,000 | 108,000 | 5,100 | 282,000 | 286,000 | 13,900 |
| 8,000 | 10,000 | 300 | 108,000 | 110,000 | 5,200 | 286,000 | 290,000 | 14,100 |
| 10,000 | 12,000 | 400 | 110,000 | 112,000 | 5,300 | 290,000 | 294,000 | 14,300 |
| 12,000 | 14,000 | 500 | 112,000 | 114,000 | 5,400 | 294,000 | 298,000 | 14,500 |
| 14,000 | 16,000 | 600 | 114,000 | 116,000 | 5,500 | 298,000 | 302,000 | 14,700 |
| 16,000 | 18,000 | 700 | 116,000 | 118,000 | 5,600 | 302,000 | 306,000 | 14,900 |
| 18,000 | 20,000 | 800 | 118,000 | 120,000 | 5,700 | 306,000 | 310,000 | 15,100 |
| 20,000 | 22,000 | 900 | 120,000 | 122,000 | 5,800 | 310,000 | 314,000 | 15,300 |
| 22,000 | 24,000 | 1,000 | 122,000 | 124,000 | 5,900 | 314,000 | 318,000 | 15,500 |
| 24,000 | 26,000 | 1,100 | 124,000 | 126,000 | 6,000 | 318,000 | 322,000 | 15,700 |
| 26,000 | 28,000 | 1,200 | 126,000 | 128,000 | 6,100 | 322,000 | 326,000 | 15,900 |
| 28,000 | 30,000 | 1,300 | 128,000 | 130,000 | 6,200 | 326,000 | 330,000 | 16,100 |
| 30,000 | 32,000 | 1,400 | 130,000 | 134,000 | 6,300 | 330,000 | 334,000 | 16,300 |
| 32,000 | 34,000 | 1,500 | 134,000 | 138,000 | 6,500 | 334,000 | 338,000 | 16,500 |
| 34,000 | 36,000 | 1,600 | 138,000 | 142,000 | 6,700 | 338,000 | 342,000 | 16,700 |
| 36,000 | 38,000 | 1,700 | 142,000 | 146,000 | 6,900 | 342,000 | 346,000 | 16,900 |
| 38,000 | 40,000 | 1,800 | 146,000 | 150,000 | 7,100 | 346,000 | 350,000 | 17,100 |
| 40,000 | 42,000 | 1,900 | 150,000 | 154,000 | 7,300 | 350,000 | 354,000 | 17,300 |
| 42,000 | 44,000 | 2,000 | 154,000 | 158,000 | 7,500 | 354,000 | 358,000 | 17,500 |
| 44,000 | 46,000 | 2,100 | 158,000 | 162,000 | 7,700 | 358,000 | 362,000 | 17,700 |
| 46,000 | 48,000 | 2,200 | 162,000 | 166,000 | 7,900 | 362,000 | 366,000 | 17,900 |
| 48,000 | 50,000 | 2,300 | 166,000 | 170,000 | 8,100 | 366,000 | 370,000 | 18,100 |
| 50,000 | 52,000 | 2,400 | 170,000 | 174,000 | 8,300 | 370,000 | 374,000 | 18,300 |
| 52,000 | 54,000 | 2,500 | 174,000 | 178,000 | 8,500 | 374,000 | 378,000 | 18,500 |
| 54,000 | 56,000 | 2,600 | 178,000 | 182,000 | 8,700 | 378,000 | 382,000 | 18,700 |
| 56,000 | 58,000 | 2,700 | 182,000 | 186,000 | 8,900 | 382,000 | 386,000 | 18,900 |
| 58,000 | 60,000 | 2,800 | 186,000 | 190,000 | 9,100 | 386,000 | 390,000 | 19,100 |
| 60,000 | 62,000 | 2,900 | 190,000 | 194,000 | 9,300 | 390,000 | 396,000 | 19,300 |
| 62,000 | 64,000 | 3,000 | 194,000 | 198,000 | 9,500 | 396,000 | 402,000 | 19,600 |
| 64,000 | 66,000 | 3,100 | 198,000 | 202,000 | 9,700 | 402,000 | 408,000 | 19,900 |
| 66,000 | 68,000 | 3,200 | 202,000 | 206,000 | 9,900 | 408,000 | 414,000 | 20,200 |
| 68,000 | 70,000 | 3,300 | 206,000 | 210,000 | 10,100 | 414,000 | 420,000 | 20,500 |
| 70,000 | 72,000 | 3,400 | 210,000 | 214,000 | 10,300 | 420,000 | 426,000 | 20,800 |
| 72,000 | 74,000 | 3,500 | 214,000 | 218,000 | 10,500 | 426,000 | 432,000 | 21,100 |
| 74,000 | 76,000 | 3,600 | 218,000 | 222,000 | 10,700 | 432,000 | 438,000 | 21,400 |
| 76,000 | 78,000 | 3,700 | 222,000 | 226,000 | 10,900 | 438,000 | 444,000 | 21,700 |
| 78,000 | 80,000 | 3,800 | 226,000 | 230,000 | 11,100 | 444,000 | 450,000 | 22,000 |
| 80,000 | 82,000 | 3,900 | 230,000 | 234,000 | 11,300 | 450,000 | 456,000 | 22,300 |
| 82,000 | 84,000 | 4,000 | 234,000 | 238,000 | 11,500 | 456,000 | 462,000 | 22,600 |
| 84,000 | 86,000 | 4,100 | 238,000 | 242,000 | 11,700 | 462,000 | 468,000 | 22,900 |
| 86,000 | 88,000 | 4,200 | 242,000 | 246,000 | 11,900 | 468,000 | 474,000 | 23,200 |
| 88,000 | 90,000 | 4,300 | 246,000 | 250,000 | 12,100 | 474,000 | 480,000 | 23,500 |
| 90,000 | 92,000 | 4,400 | 250,000 | 254,000 | 12,300 | 480,000 | 486,000 | 23,800 |
| 92,000 | 94,000 | 4,500 | 254,000 | 258,000 | 12,500 | 486,000 | 492,000 | 24,100 |
| 94,000 | 96,000 | 4,600 | 258,000 | 262,000 | 12,700 | 492,000 | 498,000 | 24,400 |
| 96,000 | 98,000 | 4,700 | 262,000 | 266,000 | 12,900 | 498,000 | 504,000 | 24,700 |
| 98,000 | 100,000 | 4,800 | 266,000 | 270,000 | 13,100 | 504,000 | 510,000 | 25,000 |
| 100,000 | 102,000 | 4,900 | 270,000 | 274,000 | 13,300 | 510,000 | 516,000 | 25,300 |
(2)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | yen | yen |
| 516,000 | 522,000 | 25,600 | 828,000 | 836,000 | 45,900 | 1,228,000 | 1,236,000 | 74,900 |
| 522,000 | 528,000 | 25,900 | 836,000 | 844,000 | 46,500 | 1,236,000 | 1,244,000 | 75,700 |
| 528,000 | 534,000 | 26,200 | 844,000 | 852,000 | 47,100 | 1,244,000 | 1,252,000 | 76,400 |
| 534,000 | 540,000 | 26,500 | 852,000 | 860,000 | 47,600 | 1,252,000 | 1,260,000 | 77,200 |
| 540,000 | 546,000 | 26,800 | 860,000 | 868,000 | 48,200 | 1,260,000 | 1,268,000 | 77,900 |
| 546,000 | 552,000 | 27,100 | 868,000 | 876,000 | 48,800 | 1,268,000 | 1,276,000 | 78,600 |
| 552,000 | 558,000 | 27,400 | 876,000 | 884,000 | 49,300 | 1,276,000 | 1,284,000 | 79,400 |
| 558,000 | 564,000 | 27,700 | 884,000 | 892,000 | 49,900 | 1,284,000 | 1,292,000 | 80,100 |
| 564,000 | 570,000 | 28,000 | 892,000 | 900,000 | 50,500 | 1,292,000 | 1,300,000 | 80,900 |
| 570,000 | 576,000 | 28,300 | 900,000 | 908,000 | 51,100 | 1,300,000 | 1,310,000 | 81,600 |
| 576,000 | 582,000 | 28,600 | 908,000 | 916,000 | 51,600 | 1,310,000 | 1,320,000 | 82,500 |
| 582,000 | 588,000 | 28,900 | 916,000 | 924,000 | 52,200 | 1,320,000 | 1,330,000 | 83,500 |
| 588,000 | 594,000 | 29,200 | 924,000 | 932,000 | 52,800 | 1,330,000 | 1,340,000 | 84,400 |
| 594,000 | 600,000 | 29,500 | 932,000 | 940,000 | 53,300 | 1,340,000 | 1,350,000 | 85,300 |
| 600,000 | 606,000 | 29,800 | 940,000 | 948,000 | 53,900 | 1,350,000 | 1,360,000 | 86,200 |
| 606,000 | 612,000 | 30,200 | 948,000 | 956,000 | 54,500 | 1,360,000 | 1,370,000 | 87,200 |
| 612,000 | 618,000 | 30,600 | 956,000 | 964,000 | 55,000 | 1,370,000 | 1,380,000 | 88,100 |
| 618,000 | 624,000 | 31,000 | 964,000 | 972,000 | 55,600 | 1,380,000 | 1,390,000 | 89,000 |
| 624,000 | 630,000 | 31,500 | 972,000 | 980,000 | 56,200 | 1,390,000 | 1,400,000 | 89,900 |
| 630,000 | 636,000 | 31,900 | 980,000 | 988,000 | 56,700 | 1,400,000 | 1,410,000 | 90,900 |
| 636,000 | 642,000 | 32,300 | 988,000 | 996,000 | 57,300 | 1,410,000 | 1,420,000 | 91,800 |
| 642,000 | 648,000 | 32,700 | 996,000 | 1,004,000 | 57,900 | 1,420,000 | 1,430,000 | 92,700 |
| 648,000 | 654,000 | 33,200 | 1,004,000 | 1,012,000 | 58,400 | 1,430,000 | 1,440,000 | 93,600 |
| 654,000 | 660,000 | 33,600 | 1,012,000 | 1,020,000 | 59,000 | 1,440,000 | 1,450,000 | 94,600 |
| 660,000 | 666,000 | 34,000 | 1,020,000 | 1,028,000 | 59,600 | 1,450,000 | 1,460,000 | 95,500 |
| 666,000 | 672,000 | 34,400 | 1,028,000 | 1,036,000 | 60,100 | 1,460,000 | 1,470,000 | 96,400 |
| 672,000 | 678,000 | 34,900 | 1,036,000 | 1,044,000 | 60,700 | 1,470,000 | 1,480,000 | 97,300 |
| 678,000 | 684,000 | 35,300 | 1,044,000 | 1,052,000 | 61,300 | 1,480,000 | 1,490,000 | 98,300 |
| 684,000 | 690,000 | 35,700 | 1,052,000 | 1,060,000 | 61,800 | 1,490,000 | 1,500,000 | 99,200 |
| 690,000 | 696,000 | 36,100 | 1,060,000 | 1,068,000 | 62,400 | 1,500,000 | 1,510,000 | 100,100 |
| 696,000 | 702,000 | 36,600 | 1,068,000 | 1,076,000 | 63,000 | 1,510,000 | 1,520,000 | 101,000 |
| 702,000 | 708,000 | 37,000 | 1,076,000 | 1,084,000 | 63,500 | 1,520,000 | 1,530,000 | 102,000 |
| 708,000 | 714,000 | 37,400 | 1,084,000 | 1,092,000 | 64,100 | 1,530,000 | 1,540,000 | 102,900 |
| 714,000 | 720,000 | 37,800 | 1,092,000 | 1,100,000 | 64,700 | 1,540,000 | 1,550,000 | 103,800 |
| 720,000 | 726,000 | 38,300 | 1,100,000 | 1,108,000 | 65,300 | 1,550,000 | 1,560,000 | 104,700 |
| 726,000 | 732,000 | 38,700 | 1,108,000 | 1,116,000 | 65,800 | 1,560,000 | 1,570,000 | 105,700 |
| 732,000 | 738,000 | 39,100 | 1,116,000 | 1,124,000 | 66,400 | 1,570,000 | 1,580,000 | 106,600 |
| 738,000 | 744,000 | 39,500 | 1,124,000 | 1,132,000 | 67,000 | 1,580,000 | 1,590,000 | 107,500 |
| 744,000 | 750,000 | 40,000 | 1,132,000 | 1,140,000 | 67,500 | 1,590,000 | 1,600,000 | 108,400 |
| 750,000 | 756,000 | 40,400 | 1,140,000 | 1,148,000 | 68,100 | 1,600,000 | 1,610,000 | 109,400 |
| 756,000 | 762,000 | 40,800 | 1,148,000 | 1,156,000 | 68,700 | 1,610,000 | 1,620,000 | 110,300 |
| 762,000 | 768,000 | 41,300 | 1,156,000 | 1,164,000 | 69,200 | 1,620,000 | 1,630,000 | 111,200 |
| 768,000 | 774,000 | 41,700 | 1,164,000 | 1,172,000 | 69,800 | 1,630,000 | 1,640,000 | 112,100 |
| 774,000 | 780,000 | 42,100 | 1,172,000 | 1,180,000 | 70,400 | 1,640,000 | 1,650,000 | 113,100 |
| 780,000 | 788,000 | 42,500 | 1,180,000 | 1,188,000 | 70,900 | 1,650,000 | 1,660,000 | 114,000 |
| 788,000 | 796,000 | 43,100 | 1,188,000 | 1,196,000 | 71,500 | 1,660,000 | 1,670,000 | 114,900 |
| 796,000 | 804,000 | 43,700 | 1,196,000 | 1,204,000 | 72,100 | 1,670,000 | 1,680,000 | 115,800 |
| 804,000 | 812,000 | 44,200 | 1,204,000 | 1,212,000 | 72,700 | 1,680,000 | 1,690,000 | 116,800 |
| 812,000 | 820,000 | 44,800 | 1,212,000 | 1,220,000 | 73,500 | 1,690,000 | 1,700,000 | 117,700 |
| 820,000 | 828,000 | 45,400 | 1,220,000 | 1,228,000 | 74,200 | 1,700,000 | 1,710,000 | 118,600 |
(3)
| Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | Amount of severance pay or other such compensation after the retirement income deduction | Tax amount | |||
| At least | Less than | At least | Less than | At least | Less than | |||
| yen | yen | yen | yen | yen | yen | yen | ||
| 1,710,000 | 1,720,000 | 119,500 | 4,000,000 | 4,400,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15%, less 205,100 yen | 20,000,000 | 40,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 27.5%, less 1,541,500 yen |
| 1,720,000 | 1,730,000 | 120,500 | ||||||
| 1,730,000 | 1,740,000 | 121,400 | ||||||
| 1,740,000 | 1,750,000 | 122,300 | ||||||
| 1,750,000 | 1,760,000 | 123,200 | ||||||
| 1,760,000 | 1,770,000 | 124,200 | 4,400,000 | 5,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 15.6%, less 231,500 yen | 40,000,000 | 60,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 30%, less 2,541,500 yen |
| 1,770,000 | 1,780,000 | 125,100 | ||||||
| 1,780,000 | 1,790,000 | 126,000 | ||||||
| 1,790,000 | 1,800,000 | 126,900 | ||||||
| 1,800,000 | 1,810,000 | 127,900 | ||||||
| 1,810,000 | 1,820,000 | 128,800 | 5,000,000 | 6,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 17.1%, less 306,500 yen | 60,000,000 | 90,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 32.5%, less 4,041,500 yen |
| 1,820,000 | 1,830,000 | 129,700 | ||||||
| 1,830,000 | 1,840,000 | 130,600 | ||||||
| 1,840,000 | 1,850,000 | 131,600 | ||||||
| 1,850,000 | 1,860,000 | 132,500 | ||||||
| 1,860,000 | 1,870,000 | 133,400 | 6,000,000 | 8,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 19.25%, less 435,500 yen | 90,000,000 | 120,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35%, less 6,291,500 yen |
| 1,870,000 | 1,880,000 | 134,300 | ||||||
| 1,880,000 | 1,890,000 | 135,300 | ||||||
| 1,890,000 | 1,900,000 | 136,200 | ||||||
| 1,900,000 | 1,910,000 | 137,100 | ||||||
| 1,910,000 | 1,920,000 | 138,000 | 8,000,000 | 10,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 21.35%, less 603,500 yen | 120,000,000 | 130,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 35.6%, less 7,011,500 yen |
| 1,920,000 | 1,930,000 | 139,000 | ||||||
| 1,930,000 | 1,940,000 | 139,900 | ||||||
| 1,940,000 | 1,950,000 | 140,800 | ||||||
| 1,950,000 | 1,960,000 | 141,700 | ||||||
| 1,960,000 | 1,970,000 | 142,700 | 10,000,000 | 12,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 22.85%, less 753,500 yen | 130,000,000 yen or more | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 37.5%, less 9,481,500 yen | |
| 1,970,000 | 1,980,000 | 143,600 | ||||||
| 1,980,000 | 1,990,000 | 144,500 | ||||||
| 1,990,000 | 2,000,000 | 145,400 | ||||||
| 2,000,000 | 3,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 11.35%, less 80,600 yen | 12,000,000 | 14,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 23.5%, less 831,500 yen | |||
| 3,000,000 | 4,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 13.5%, less 145,100 yen | 14,000,000 | 20,000,000 | The amount calculated by multiplying the amount of severance pay or other such compensation after the retirement income deduction by 25%, less 1,041,500 yen | |||
(Note) In this table, "amount of severance pay or other such compensation after the retirement income deduction" means the amount remaining after deducting the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax Withheld from Retirement Income) of the new Act from the amount of the severance pay or other such compensation.
(Remarks) To find the tax amount, first find the amount obtained by deducting from the amount of the severance pay or other such compensation the retirement income deduction in that attached table, found using the attached table to Appended Table VIII of the new Act according to the years of service equivalent to the years of service prescribed in Article 30, paragraph (3), item (i) (Retirement Income Deduction) of the new Act and according to whether the case falls under the case set forth in paragraph (4), item (ii) of that Article; next, find the applicable row of the "Amount of severance pay or other such compensation after the retirement income deduction" column according to that amount; the amount stated in the "Tax amount" column of that row is the tax amount sought. In this case, if an amount equivalent to one-half of the amount of severance pay or other such compensation after the retirement income deduction of a Resident whose amount of severance pay or other such compensation after the retirement income deduction is 2,000,000 yen or more includes a fraction of less than 1,000 yen, the amount remaining after deducting from the amount of severance pay or other such compensation after the retirement income deduction the amount calculated by multiplying the amount of that fraction by 2 is deemed to be the amount of severance pay or other such compensation after the retirement income deduction, and if the tax amount of that Resident includes a fraction of less than 100 yen, the amount obtained by discarding that fraction is the tax amount sought.
（一）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ４，０００円未満 | ０ | １０２，０００ | １０４，０００ | ４，９００ | ２７４，０００ | ２７８，０００ | １３，５００ | |
| ４，０００ | ６，０００ | １００ | １０４，０００ | １０６，０００ | ５，０００ | ２７８，０００ | ２８２，０００ | １３，７００ |
| ６，０００ | ８，０００ | ２００ | １０６，０００ | １０８，０００ | ５，１００ | ２８２，０００ | ２８６，０００ | １３，９００ |
| ８，０００ | １０，０００ | ３００ | １０８，０００ | １１０，０００ | ５，２００ | ２８６，０００ | ２９０，０００ | １４，１００ |
| １０，０００ | １２，０００ | ４００ | １１０，０００ | １１２，０００ | ５，３００ | ２９０，０００ | ２９４，０００ | １４，３００ |
| １２，０００ | １４，０００ | ５００ | １１２，０００ | １１４，０００ | ５，４００ | ２９４，０００ | ２９８，０００ | １４，５００ |
| １４，０００ | １６，０００ | ６００ | １１４，０００ | １１６，０００ | ５，５００ | ２９８，０００ | ３０２，０００ | １４，７００ |
| １６，０００ | １８，０００ | ７００ | １１６，０００ | １１８，０００ | ５，６００ | ３０２，０００ | ３０６，０００ | １４，９００ |
| １８，０００ | ２０，０００ | ８００ | １１８，０００ | １２０，０００ | ５，７００ | ３０６，０００ | ３１０，０００ | １５，１００ |
| ２０，０００ | ２２，０００ | ９００ | １２０，０００ | １２２，０００ | ５，８００ | ３１０，０００ | ３１４，０００ | １５，３００ |
| ２２，０００ | ２４，０００ | １，０００ | １２２，０００ | １２４，０００ | ５，９００ | ３１４，０００ | ３１８，０００ | １５，５００ |
| ２４，０００ | ２６，０００ | １，１００ | １２４，０００ | １２６，０００ | ６，０００ | ３１８，０００ | ３２２，０００ | １５，７００ |
| ２６，０００ | ２８，０００ | １，２００ | １２６，０００ | １２８，０００ | ６，１００ | ３２２，０００ | ３２６，０００ | １５，９００ |
| ２８，０００ | ３０，０００ | １，３００ | １２８，０００ | １３０，０００ | ６，２００ | ３２６，０００ | ３３０，０００ | １６，１００ |
| ３０，０００ | ３２，０００ | １，４００ | １３０，０００ | １３４，０００ | ６，３００ | ３３０，０００ | ３３４，０００ | １６，３００ |
| ３２，０００ | ３４，０００ | １，５００ | １３４，０００ | １３８，０００ | ６，５００ | ３３４，０００ | ３３８，０００ | １６，５００ |
| ３４，０００ | ３６，０００ | １，６００ | １３８，０００ | １４２，０００ | ６，７００ | ３３８，０００ | ３４２，０００ | １６，７００ |
| ３６，０００ | ３８，０００ | １，７００ | １４２，０００ | １４６，０００ | ６，９００ | ３４２，０００ | ３４６，０００ | １６，９００ |
| ３８，０００ | ４０，０００ | １，８００ | １４６，０００ | １５０，０００ | ７，１００ | ３４６，０００ | ３５０，０００ | １７，１００ |
| ４０，０００ | ４２，０００ | １，９００ | １５０，０００ | １５４，０００ | ７，３００ | ３５０，０００ | ３５４，０００ | １７，３００ |
| ４２，０００ | ４４，０００ | ２，０００ | １５４，０００ | １５８，０００ | ７，５００ | ３５４，０００ | ３５８，０００ | １７，５００ |
| ４４，０００ | ４６，０００ | ２，１００ | １５８，０００ | １６２，０００ | ７，７００ | ３５８，０００ | ３６２，０００ | １７，７００ |
| ４６，０００ | ４８，０００ | ２，２００ | １６２，０００ | １６６，０００ | ７，９００ | ３６２，０００ | ３６６，０００ | １７，９００ |
| ４８，０００ | ５０，０００ | ２，３００ | １６６，０００ | １７０，０００ | ８，１００ | ３６６，０００ | ３７０，０００ | １８，１００ |
| ５０，０００ | ５２，０００ | ２，４００ | １７０，０００ | １７４，０００ | ８，３００ | ３７０，０００ | ３７４，０００ | １８，３００ |
| ５２，０００ | ５４，０００ | ２，５００ | １７４，０００ | １７８，０００ | ８，５００ | ３７４，０００ | ３７８，０００ | １８，５００ |
| ５４，０００ | ５６，０００ | ２，６００ | １７８，０００ | １８２，０００ | ８，７００ | ３７８，０００ | ３８２，０００ | １８，７００ |
| ５６，０００ | ５８，０００ | ２，７００ | １８２，０００ | １８６，０００ | ８，９００ | ３８２，０００ | ３８６，０００ | １８，９００ |
| ５８，０００ | ６０，０００ | ２，８００ | １８６，０００ | １９０，０００ | ９，１００ | ３８６，０００ | ３９０，０００ | １９，１００ |
| ６０，０００ | ６２，０００ | ２，９００ | １９０，０００ | １９４，０００ | ９，３００ | ３９０，０００ | ３９６，０００ | １９，３００ |
| ６２，０００ | ６４，０００ | ３，０００ | １９４，０００ | １９８，０００ | ９，５００ | ３９６，０００ | ４０２，０００ | １９，６００ |
| ６４，０００ | ６６，０００ | ３，１００ | １９８，０００ | ２０２，０００ | ９，７００ | ４０２，０００ | ４０８，０００ | １９，９００ |
| ６６，０００ | ６８，０００ | ３，２００ | ２０２，０００ | ２０６，０００ | ９，９００ | ４０８，０００ | ４１４，０００ | ２０，２００ |
| ６８，０００ | ７０，０００ | ３，３００ | ２０６，０００ | ２１０，０００ | １０，１００ | ４１４，０００ | ４２０，０００ | ２０，５００ |
| ７０，０００ | ７２，０００ | ３，４００ | ２１０，０００ | ２１４，０００ | １０，３００ | ４２０，０００ | ４２６，０００ | ２０，８００ |
| ７２，０００ | ７４，０００ | ３，５００ | ２１４，０００ | ２１８，０００ | １０，５００ | ４２６，０００ | ４３２，０００ | ２１，１００ |
| ７４，０００ | ７６，０００ | ３，６００ | ２１８，０００ | ２２２，０００ | １０，７００ | ４３２，０００ | ４３８，０００ | ２１，４００ |
| ７６，０００ | ７８，０００ | ３，７００ | ２２２，０００ | ２２６，０００ | １０，９００ | ４３８，０００ | ４４４，０００ | ２１，７００ |
| ７８，０００ | ８０，０００ | ３，８００ | ２２６，０００ | ２３０，０００ | １１，１００ | ４４４，０００ | ４５０，０００ | ２２，０００ |
| ８０，０００ | ８２，０００ | ３，９００ | ２３０，０００ | ２３４，０００ | １１，３００ | ４５０，０００ | ４５６，０００ | ２２，３００ |
| ８２，０００ | ８４，０００ | ４，０００ | ２３４，０００ | ２３８，０００ | １１，５００ | ４５６，０００ | ４６２，０００ | ２２，６００ |
| ８４，０００ | ８６，０００ | ４，１００ | ２３８，０００ | ２４２，０００ | １１，７００ | ４６２，０００ | ４６８，０００ | ２２，９００ |
| ８６，０００ | ８８，０００ | ４，２００ | ２４２，０００ | ２４６，０００ | １１，９００ | ４６８，０００ | ４７４，０００ | ２３，２００ |
| ８８，０００ | ９０，０００ | ４，３００ | ２４６，０００ | ２５０，０００ | １２，１００ | ４７４，０００ | ４８０，０００ | ２３，５００ |
| ９０，０００ | ９２，０００ | ４，４００ | ２５０，０００ | ２５４，０００ | １２，３００ | ４８０，０００ | ４８６，０００ | ２３，８００ |
| ９２，０００ | ９４，０００ | ４，５００ | ２５４，０００ | ２５８，０００ | １２，５００ | ４８６，０００ | ４９２，０００ | ２４，１００ |
| ９４，０００ | ９６，０００ | ４，６００ | ２５８，０００ | ２６２，０００ | １２，７００ | ４９２，０００ | ４９８，０００ | ２４，４００ |
| ９６，０００ | ９８，０００ | ４，７００ | ２６２，０００ | ２６６，０００ | １２，９００ | ４９８，０００ | ５０４，０００ | ２４，７００ |
| ９８，０００ | １００，０００ | ４，８００ | ２６６，０００ | ２７０，０００ | １３，１００ | ５０４，０００ | ５１０，０００ | ２５，０００ |
| １００，０００ | １０２，０００ | ４，９００ | ２７０，０００ | ２７４，０００ | １３，３００ | ５１０，０００ | ５１６，０００ | ２５，３００ |
（二）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 | 円 |
| ５１６，０００ | ５２２，０００ | ２５，６００ | ８２８，０００ | ８３６，０００ | ４５，９００ | １，２２８，０００ | １，２３６，０００ | ７４，９００ |
| ５２２，０００ | ５２８，０００ | ２５，９００ | ８３６，０００ | ８４４，０００ | ４６，５００ | １，２３６，０００ | １，２４４，０００ | ７５，７００ |
| ５２８，０００ | ５３４，０００ | ２６，２００ | ８４４，０００ | ８５２，０００ | ４７，１００ | １，２４４，０００ | １，２５２，０００ | ７６，４００ |
| ５３４，０００ | ５４０，０００ | ２６，５００ | ８５２，０００ | ８６０，０００ | ４７，６００ | １，２５２，０００ | １，２６０，０００ | ７７，２００ |
| ５４０，０００ | ５４６，０００ | ２６，８００ | ８６０，０００ | ８６８，０００ | ４８，２００ | １，２６０，０００ | １，２６８，０００ | ７７，９００ |
| ５４６，０００ | ５５２，０００ | ２７，１００ | ８６８，０００ | ８７６，０００ | ４８，８００ | １，２６８，０００ | １，２７６，０００ | ７８，６００ |
| ５５２，０００ | ５５８，０００ | ２７，４００ | ８７６，０００ | ８８４，０００ | ４９，３００ | １，２７６，０００ | １，２８４，０００ | ７９，４００ |
| ５５８，０００ | ５６４，０００ | ２７，７００ | ８８４，０００ | ８９２，０００ | ４９，９００ | １，２８４，０００ | １，２９２，０００ | ８０，１００ |
| ５６４，０００ | ５７０，０００ | ２８，０００ | ８９２，０００ | ９００，０００ | ５０，５００ | １，２９２，０００ | １，３００，０００ | ８０，９００ |
| ５７０，０００ | ５７６，０００ | ２８，３００ | ９００，０００ | ９０８，０００ | ５１，１００ | １，３００，０００ | １，３１０，０００ | ８１，６００ |
| ５７６，０００ | ５８２，０００ | ２８，６００ | ９０８，０００ | ９１６，０００ | ５１，６００ | １，３１０，０００ | １，３２０，０００ | ８２，５００ |
| ５８２，０００ | ５８８，０００ | ２８，９００ | ９１６，０００ | ９２４，０００ | ５２，２００ | １，３２０，０００ | １，３３０，０００ | ８３，５００ |
| ５８８，０００ | ５９４，０００ | ２９，２００ | ９２４，０００ | ９３２，０００ | ５２，８００ | １，３３０，０００ | １，３４０，０００ | ８４，４００ |
| ５９４，０００ | ６００，０００ | ２９，５００ | ９３２，０００ | ９４０，０００ | ５３，３００ | １，３４０，０００ | １，３５０，０００ | ８５，３００ |
| ６００，０００ | ６０６，０００ | ２９，８００ | ９４０，０００ | ９４８，０００ | ５３，９００ | １，３５０，０００ | １，３６０，０００ | ８６，２００ |
| ６０６，０００ | ６１２，０００ | ３０，２００ | ９４８，０００ | ９５６，０００ | ５４，５００ | １，３６０，０００ | １，３７０，０００ | ８７，２００ |
| ６１２，０００ | ６１８，０００ | ３０，６００ | ９５６，０００ | ９６４，０００ | ５５，０００ | １，３７０，０００ | １，３８０，０００ | ８８，１００ |
| ６１８，０００ | ６２４，０００ | ３１，０００ | ９６４，０００ | ９７２，０００ | ５５，６００ | １，３８０，０００ | １，３９０，０００ | ８９，０００ |
| ６２４，０００ | ６３０，０００ | ３１，５００ | ９７２，０００ | ９８０，０００ | ５６，２００ | １，３９０，０００ | １，４００，０００ | ８９，９００ |
| ６３０，０００ | ６３６，０００ | ３１，９００ | ９８０，０００ | ９８８，０００ | ５６，７００ | １，４００，０００ | １，４１０，０００ | ９０，９００ |
| ６３６，０００ | ６４２，０００ | ３２，３００ | ９８８，０００ | ９９６，０００ | ５７，３００ | １，４１０，０００ | １，４２０，０００ | ９１，８００ |
| ６４２，０００ | ６４８，０００ | ３２，７００ | ９９６，０００ | １，００４，０００ | ５７，９００ | １，４２０，０００ | １，４３０，０００ | ９２，７００ |
| ６４８，０００ | ６５４，０００ | ３３，２００ | １，００４，０００ | １，０１２，０００ | ５８，４００ | １，４３０，０００ | １，４４０，０００ | ９３，６００ |
| ６５４，０００ | ６６０，０００ | ３３，６００ | １，０１２，０００ | １，０２０，０００ | ５９，０００ | １，４４０，０００ | １，４５０，０００ | ９４，６００ |
| ６６０，０００ | ６６６，０００ | ３４，０００ | １，０２０，０００ | １，０２８，０００ | ５９，６００ | １，４５０，０００ | １，４６０，０００ | ９５，５００ |
| ６６６，０００ | ６７２，０００ | ３４，４００ | １，０２８，０００ | １，０３６，０００ | ６０，１００ | １，４６０，０００ | １，４７０，０００ | ９６，４００ |
| ６７２，０００ | ６７８，０００ | ３４，９００ | １，０３６，０００ | １，０４４，０００ | ６０，７００ | １，４７０，０００ | １，４８０，０００ | ９７，３００ |
| ６７８，０００ | ６８４，０００ | ３５，３００ | １，０４４，０００ | １，０５２，０００ | ６１，３００ | １，４８０，０００ | １，４９０，０００ | ９８，３００ |
| ６８４，０００ | ６９０，０００ | ３５，７００ | １，０５２，０００ | １，０６０，０００ | ６１，８００ | １，４９０，０００ | １，５００，０００ | ９９，２００ |
| ６９０，０００ | ６９６，０００ | ３６，１００ | １，０６０，０００ | １，０６８，０００ | ６２，４００ | １，５００，０００ | １，５１０，０００ | １００，１００ |
| ６９６，０００ | ７０２，０００ | ３６，６００ | １，０６８，０００ | １，０７６，０００ | ６３，０００ | １，５１０，０００ | １，５２０，０００ | １０１，０００ |
| ７０２，０００ | ７０８，０００ | ３７，０００ | １，０７６，０００ | １，０８４，０００ | ６３，５００ | １，５２０，０００ | １，５３０，０００ | １０２，０００ |
| ７０８，０００ | ７１４，０００ | ３７，４００ | １，０８４，０００ | １，０９２，０００ | ６４，１００ | １，５３０，０００ | １，５４０，０００ | １０２，９００ |
| ７１４，０００ | ７２０，０００ | ３７，８００ | １，０９２，０００ | １，１００，０００ | ６４，７００ | １，５４０，０００ | １，５５０，０００ | １０３，８００ |
| ７２０，０００ | ７２６，０００ | ３８，３００ | １，１００，０００ | １，１０８，０００ | ６５，３００ | １，５５０，０００ | １，５６０，０００ | １０４，７００ |
| ７２６，０００ | ７３２，０００ | ３８，７００ | １，１０８，０００ | １，１１６，０００ | ６５，８００ | １，５６０，０００ | １，５７０，０００ | １０５，７００ |
| ７３２，０００ | ７３８，０００ | ３９，１００ | １，１１６，０００ | １，１２４，０００ | ６６，４００ | １，５７０，０００ | １，５８０，０００ | １０６，６００ |
| ７３８，０００ | ７４４，０００ | ３９，５００ | １，１２４，０００ | １，１３２，０００ | ６７，０００ | １，５８０，０００ | １，５９０，０００ | １０７，５００ |
| ７４４，０００ | ７５０，０００ | ４０，０００ | １，１３２，０００ | １，１４０，０００ | ６７，５００ | １，５９０，０００ | １，６００，０００ | １０８，４００ |
| ７５０，０００ | ７５６，０００ | ４０，４００ | １，１４０，０００ | １，１４８，０００ | ６８，１００ | １，６００，０００ | １，６１０，０００ | １０９，４００ |
| ７５６，０００ | ７６２，０００ | ４０，８００ | １，１４８，０００ | １，１５６，０００ | ６８，７００ | １，６１０，０００ | １，６２０，０００ | １１０，３００ |
| ７６２，０００ | ７６８，０００ | ４１，３００ | １，１５６，０００ | １，１６４，０００ | ６９，２００ | １，６２０，０００ | １，６３０，０００ | １１１，２００ |
| ７６８，０００ | ７７４，０００ | ４１，７００ | １，１６４，０００ | １，１７２，０００ | ６９，８００ | １，６３０，０００ | １，６４０，０００ | １１２，１００ |
| ７７４，０００ | ７８０，０００ | ４２，１００ | １，１７２，０００ | １，１８０，０００ | ７０，４００ | １，６４０，０００ | １，６５０，０００ | １１３，１００ |
| ７８０，０００ | ７８８，０００ | ４２，５００ | １，１８０，０００ | １，１８８，０００ | ７０，９００ | １，６５０，０００ | １，６６０，０００ | １１４，０００ |
| ７８８，０００ | ７９６，０００ | ４３，１００ | １，１８８，０００ | １，１９６，０００ | ７１，５００ | １，６６０，０００ | １，６７０，０００ | １１４，９００ |
| ７９６，０００ | ８０４，０００ | ４３，７００ | １，１９６，０００ | １，２０４，０００ | ７２，１００ | １，６７０，０００ | １，６８０，０００ | １１５，８００ |
| ８０４，０００ | ８１２，０００ | ４４，２００ | １，２０４，０００ | １，２１２，０００ | ７２，７００ | １，６８０，０００ | １，６９０，０００ | １１６，８００ |
| ８１２，０００ | ８２０，０００ | ４４，８００ | １，２１２，０００ | １，２２０，０００ | ７３，５００ | １，６９０，０００ | １，７００，０００ | １１７，７００ |
| ８２０，０００ | ８２８，０００ | ４５，４００ | １，２２０，０００ | １，２２８，０００ | ７４，２００ | １，７００，０００ | １，７１０，０００ | １１８，６００ |
（三）
| 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | 退職所得控除額控除後の退職手当等の金額 | 税額 | |||
| 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | |||
| 円 | 円 | 円 | 円 | 円 | 円 | 円 | ||
| １，７１０，０００ | １，７２０，０００ | １１９，５００ | ４，０００，０００ | ４，４００，０００ | 退職所得控除額控除後の退職手当等の金額に１５％を乗じて算出した金額から２０５，１００円を控除した金額 | ２０，０００，０００ | ４０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２７．５％を乗じて算出した金額から１，５４１，５００円を控除した金額 |
| １，７２０，０００ | １，７３０，０００ | １２０，５００ | ||||||
| １，７３０，０００ | １，７４０，０００ | １２１，４００ | ||||||
| １，７４０，０００ | １，７５０，０００ | １２２，３００ | ||||||
| １，７５０，０００ | １，７６０，０００ | １２３，２００ | ||||||
| １，７６０，０００ | １，７７０，０００ | １２４，２００ | ４，４００，０００ | ５，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１５．６％を乗じて算出した金額から２３１，５００円を控除した金額 | ４０，０００，０００ | ６０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３０％を乗じて算出した金額から２，５４１，５００円を控除した金額 |
| １，７７０，０００ | １，７８０，０００ | １２５，１００ | ||||||
| １，７８０，０００ | １，７９０，０００ | １２６，０００ | ||||||
| １，７９０，０００ | １，８００，０００ | １２６，９００ | ||||||
| １，８００，０００ | １，８１０，０００ | １２７，９００ | ||||||
| １，８１０，０００ | １，８２０，０００ | １２８，８００ | ５，０００，０００ | ６，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１７．１％を乗じて算出した金額から３０６，５００円を控除した金額 | ６０，０００，０００ | ９０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３２．５％を乗じて算出した金額から４，０４１，５００円を控除した金額 |
| １，８２０，０００ | １，８３０，０００ | １２９，７００ | ||||||
| １，８３０，０００ | １，８４０，０００ | １３０，６００ | ||||||
| １，８４０，０００ | １，８５０，０００ | １３１，６００ | ||||||
| １，８５０，０００ | １，８６０，０００ | １３２，５００ | ||||||
| １，８６０，０００ | １，８７０，０００ | １３３，４００ | ６，０００，０００ | ８，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１９．２５％を乗じて算出した金額から４３５，５００円を控除した金額 | ９０，０００，０００ | １２０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３５％を乗じて算出した金額から６，２９１，５００円を控除した金額 |
| １，８７０，０００ | １，８８０，０００ | １３４，３００ | ||||||
| １，８８０，０００ | １，８９０，０００ | １３５，３００ | ||||||
| １，８９０，０００ | １，９００，０００ | １３６，２００ | ||||||
| １，９００，０００ | １，９１０，０００ | １３７，１００ | ||||||
| １，９１０，０００ | １，９２０，０００ | １３８，０００ | ８，０００，０００ | １０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２１．３５％を乗じて算出した金額から６０３，５００円を控除した金額 | １２０，０００，０００ | １３０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に３５．６％を乗じて算出した金額から７，０１１，５００円を控除した金額 |
| １，９２０，０００ | １，９３０，０００ | １３９，０００ | ||||||
| １，９３０，０００ | １，９４０，０００ | １３９，９００ | ||||||
| １，９４０，０００ | １，９５０，０００ | １４０，８００ | ||||||
| １，９５０，０００ | １，９６０，０００ | １４１，７００ | ||||||
| １，９６０，０００ | １，９７０，０００ | １４２，７００ | １０，０００，０００ | １２，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２２．８５％を乗じて算出した金額から７５３，５００円を控除した金額 | １３０，０００，０００円以上 | 退職所得控除額控除後の退職手当等の金額に３７．５％を乗じて算出した金額から９，４８１，５００円を控除した金額 | |
| １，９７０，０００ | １，９８０，０００ | １４３，６００ | ||||||
| １，９８０，０００ | １，９９０，０００ | １４４，５００ | ||||||
| １，９９０，０００ | ２，０００，０００ | １４５，４００ | ||||||
| ２，０００，０００ | ３，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１１．３５％を乗じて算出した金額から８０，６００円を控除した金額 | １２，０００，０００ | １４，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２３．５％を乗じて算出した金額から８３１，５００円を控除した金額 | |||
| ３，０００，０００ | ４，０００，０００ | 退職所得控除額控除後の退職手当等の金額に１３．５％を乗じて算出した金額から１４５，１００円を控除した金額 | １４，０００，０００ | ２０，０００，０００ | 退職所得控除額控除後の退職手当等の金額に２５％を乗じて算出した金額から１，０４１，５００円を控除した金額 | |||
（注） この表において「退職所得控除額控除後の退職手当等の金額」とは、退職手当等の金額から新法第二百一条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。
（備考） 税額を求めるには、まず、退職手当等の金額から新法別表第八の附表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第二号に掲げる場合に該当するかどうかに応じて求めた同表の退職所得控除額を控除した金額を求め、次に、その金額に応じて「退職所得控除額控除後の退職手当等の金額」欄の該当する行を求めるものとし、その行の「税額」欄に記載されている金額が、その求める税額である。この場合において、退職所得控除額控除後の退職手当等の金額が２，０００，０００円以上の居住者の退職所得控除額控除後の退職手当等の金額の２分の１に相当する金額に１，０００円未満の端数があるときは、その端数の金額に２を乗じて計算した金額を退職所得控除額控除後の退職手当等の金額から控除した後の金額を退職所得控除額控除後の退職手当等の金額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。